SEC Comment Letter 0000000000-24-002640 to AMERICAN BATTERY TECHNOLOGY Co (ABAT)
AMERICAN BATTERY TECHNOLOGY Co
Date: March 11, 2024 · CIK: 0001576873 · Accession: 0000000000-24-002640
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-41811
Letter
United States securities and exchange commission logo March 11, 2024 Ryan Melsert Chief Executive Officer American Battery Technology Company 100 Washington Street, Suite 100 Reno, Nevada 89503 Re:American Battery Technology Company Form 10-K for the Fiscal Year Ended June 30, 2023 Filed September 28, 2023 File No. 001-41811 Dear Ryan Melsert: We have reviewed your filing and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K for the Fiscal Year Ended June 30, 2023 Item 2. Properties Tonopah Flats Lithium Exploration Project, page 18 1.We note that you have referenced an inferred resource in your Form 10-K, however you have not disclosed the mineral resource or the disclosures required under Item 1304(d) and Item 1304(f) of Regulation S-K for a material mining property.
Additionally it does not appear that the technical report summary was filed pursuant to Item 1302(b)(2) of Regulation S-K, which requires the technical report summary to be disclosed as an exhibit to the relevant Commission filing when disclosing mineral resources for the first time.
Please advise.
FirstName LastNameRyan Melsert Comapany NameAmerican Battery Technology Company March 11, 2024 Page 2 FirstName LastName Ryan Melsert American Battery Technology Company March 11, 2024 Page 2 2.Please include the following with your mineral property disclosure pursuant to Item 1304(b) of Regulation S-K:
•the location of your property, accurate to within one mile, using an easily recognizable coordinate system, •expiration dates, required payments, and royalties, or other conditions required to maintain your mineral rights, and •the total cost or book value of the property and its associated plant and equipment. 3.Please revise to include disclosure regarding your exploration program internal controls as required by Item 1305 of Regulation S-K. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if you have questions regarding comments. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Amy Bowler
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United States securities and exchange commission logo
March 11, 2024
Ryan Melsert
Chief Executive Officer
American Battery Technology Company
100 Washington Street, Suite 100
Reno, Nevada 89503
Re:American Battery Technology Company
Form 10-K for the Fiscal Year Ended June 30, 2023
Filed September 28, 2023
File No. 001-41811
Dear Ryan Melsert:
We have reviewed your filing and have the following comments.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the Fiscal Year Ended June 30, 2023
Item 2. Properties
Tonopah Flats Lithium Exploration Project, page 18
1.We note that you have referenced an inferred resource in your Form 10-K, however you
have not disclosed the mineral resource or the disclosures required under Item 1304(d)
and Item 1304(f) of Regulation S-K for a material mining property.
Additionally it does not appear that the technical report summary was filed pursuant to
Item 1302(b)(2) of Regulation S-K, which requires the technical report summary to be
disclosed as an exhibit to the relevant Commission filing when disclosing mineral
resources for the first time.
Please advise.
FirstName LastNameRyan Melsert
Comapany NameAmerican Battery Technology Company
March 11, 2024 Page 2
FirstName LastName
Ryan Melsert
American Battery Technology Company
March 11, 2024
Page 2
2.Please include the following with your mineral property disclosure pursuant to Item
1304(b) of Regulation S-K:
•the location of your property, accurate to within one mile, using an easily
recognizable coordinate system,
•expiration dates, required payments, and royalties, or other conditions required to
maintain your mineral rights, and
•the total cost or book value of the property and its associated plant and equipment.
3.Please revise to include disclosure regarding your exploration program internal controls as
required by Item 1305 of Regulation S-K.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if you
have questions regarding comments.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Amy Bowler